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Private client review for October 2019

Speed read
In Rialas HMRC failed in its attempt to invoke the transfer of assets abroad rules and impose an income tax charge on dividend income payable to a non-resident company. There was a controversial decision by the FTT in Cliff where it found that deliberate conduct need not be accompanied by an intention to make a false claim; this goes against the accepted behavioural distinctions for penalties (careless deliberate and behaviour which is both deliberate and concealed). In ABC and others trustees were successful in their application for rectification of a trust instrument on the ground of mistake where the unintended effect of the instrument was both immediate and future IHT liabilities and where HMRC chose not to interpose. Paya Ltd and others is the latest in IR35 cases brought against television presenters and whilst HMRC prevailed in claiming that all three presenters were employees of the...

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